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Vivi Adeyani Tandean
Institut Bisnis dan Informatika Kwik Kian Gie
Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi Bisnis

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK (TAX AVOIDANCE) Maria Melisa; Vivi Adeyani Tandean
Jurnal Akuntansi Bisnis Vol 8, No 1 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.208 KB) | DOI: 10.30813/jab.v8i1.811

Abstract

Taxation is an important issue to sustain a country’s revenue. The main obstacle in the context of state income tax in this sector is tax avoidance. Minimizing of tax burden can be influenced by companies’ character and executive’s character. This study aims to examine the factors that affect tax avoidance. This study uses 205 manufacturing companies. Sample methods in this study is judgment sampling. This study’s hypothesis is tested with classical assumptions and multiple regression analysis using SPSS version 20 software. Conclusions for this research are company risk, leverage, and sales growth not have sufficient evidence to have impact on tax avoidance, size have sufficient evidence to have impact on tax avoidance.Keywords: tax avoidance, executive’s character, zise, leverage, and sales growth
ANALISIS POS-POS DALAM PAJAK DAERAH YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH DKI JAKARTA TAHUN 2010-2012 Belinda Christy Sutanto; Vivi Adeyani Tandean
Jurnal Akuntansi Bisnis Vol 7, No 2 (2014): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.496 KB) | DOI: 10.30813/jab.v7i2.802

Abstract

Regional autonomy is the right, authority, and responsibility to manage and administer own governmental matter. To run regional autonomy fully, it is essential that each district has the ability to minimise its dependence on the central government, where monetary independence becomes an important criterion to know the capability of a district to manage and administer its own area. Local tax is one of the components of own-source revenue which has the potential and considerable contribution towards revenue. Local tax which is collected is adapted with the characteristics and potentials from each district. The central place that Special Capital City District Jakarta holds as the economic, politic and cultural centre results in the high potential revenue contributed by the vehicle tax and hotel tax. The tax contribution and tax effectivity towards the own-source revenue will show that whether the related taxes have the potential to be more optimised. The object of this research is the own-source revenue, vehicle tax, and hotel tax. The method of research used is statistic study, using descriptive research design. The data collection technique used in this research is utilising secondary data collected from government institutions. The results of this research show that the total average of vehicle tax and hotel tax are greater than the increase in motor vehicle amount and hotel occupancy rate. Realisation of motor vehicle tax and hotel tax has a greater percentage average compared to the budget of motor vehicle tax and hotel tax. Additionally, vehicle tax and hotel tax also contribute considerably towards the own-source revenue.The conclusion from this research is that the motor vehicle tax and hotel tax are good sources of local tax. Motor vehicle tax and hotel tax have a good rate of increase. Additionally, motor vehicle tax and hotel tax also have positive average of tax effectivity, and also give considerably large contributions towards own-source revenue. Keywords: Own-source Revenue, Vehicle Tax, Hotel Tax, Effectivity, Contributions
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI Vivi Adeyani Tandean; Piter Nainggolan
Jurnal Akuntansi Bisnis Vol 9, No 2 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.138 KB) | DOI: 10.30813/jab.v9i2.880

Abstract

Taxation is an important issue to sustain a country’s revenue. The main obstacle in the context of state income tax in this sector is tax avoidance. Minimizing of tax burden can be influenced by executive’s character, company’s size, profitability and institutional ownership.This study aims to examine the factors that affect tax avoidance. This study uses 120 manufacturing companies. Sample methods in this study is judgment sampling. This study’s hypothesis is tested with classical assumptions and multiple regression analysis and residual regression analysis using SPSS version 20 software. Conclusions for this research is executive’s character does not have sufficient evidence to have impact on tax avoidance. Company’s size and profitability have sufficient impact on tax avoidance. Institutional ownership variable can be able to moderate various factor which have impact on tax avoidance.Keywords : tax avoidance
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Vivi Adeyani Tandean
Jurnal Akuntansi Bisnis Vol 7, No 1 (2014): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v7i1.776

Abstract

The financial report is one of the important instruments that support the sustainability of a company and is useful when presented with accurate and timely. Audit delay is the time difference between the date of the financial report and the date of the audit opinion of the financial report that indicate the length of time to complete the audit by the auditor. The study aims to measure the factors which affect audit delay. They are auditor’s reputation, auditor’s opinion, company size, solvability, operation loss and profit, return on asset, earning per share and ownership of company. The sample in this study was 54 manufactured companies on Indonesia Stock Exchange in 2010 – 2012 were taken by purposive sampling metod. The data analysis uses multiple linear regression. The result of the study shows that factor of auditor’s opinion and ownership of company have significant influence towards audit delay partially. On the other hand that factor of auditor’s reputation, company size, solvability, operational loss and profit, return on asset and earning per share do not have any influence towards audit delay partially. While simultaneously, all factor in auditor’s reputation, auditor’s opinion, company size, solvability, operation loss and profit, return on asset, earning per share and ownership of companyinfluence towards audit delay. Keywords : audit delay, auditor, ownership of company
Co-Authors Belinda Christy Sutanto Maria Melisa Nainggolan, Piter